WORLD TRADE  
ORGANIZATION   
TN/TF/W/165/Rev.9 
17 June 2011 
 (11-3013) 
Negotiating Group on Trade Facilitation   
 
 
DRAFT CONSOLIDATED NEGOTIATING TEXT 
 
Revision 
  
SECTION I ..................................................................................................................... ........................ 3  
ARTICLE 1:  PUBLICATION AND AVAILABILITY OF INFORMATION ............................... 3  
1.  Publication ................................................................................................................... .............. 3  
2.  Information Available Through Internet ............................................................................... 3  
3.  Enquiry Points ................................................................................................................ ........... 4 
4.  Notification .................................................................................................................. .............. 5  
ARTICLE 2:  PRIOR PUBLICATIO N AND CONSULTATION .................................................... 5  
1.  Interval between Publication and Entry into Force .............................................................. 5  
2.  Opportunity to Comment on New and Amended Rules ........................................................ 5  
3.  Consultations ................................................................................................................. ............ 5 
ARTICLE 3:  ADVANCE RULINGS .................................................................................................. 5 
1.  Provision of Advance Rulings ..................................................................................................  5 
ARTICLE 4:  APPEAL [REVIEW] PROCEDURES ........................................................................ 7  
1.  Right of Appeal ............................................................................................................... .......... 7 
2.  Appeal Mechanism [in a Customs Union] [that is a WTO Member] ................................... 8  
ARTICLE 5: OTHER MEASURES TO ENHANCE IMPARTIALITY, 
NON-DISCRIMINATION A ND TRANSPARENCY ........................................................... 8  
[1.  Import Alerts/Rapid Alerts .................................................................................................... .. 8 
2.  Detention ..................................................................................................................... ............... 9  
[3.  Test Procedures ............................................................................................................... .......... 9 
ARTICLE 6:  DISCIPLINES ON FEES AND CHARGES IMPOSED ON OR IN 
CONNECTION WITH IMPORTAT ION AND EXPORTATION .................................... 10  
1.  Disciplines on Fees and Charges Imposed on  or in Connection with Importation 
and Exportation ............................................................................................................... ....... 10 
2.   Penalty Disciplines ........................................................................................................... ....... 10 
ARTICLE 7:  RELEASE AND C LEARANCE OF GOODS ........................................................... 11  
1.  Pre-arrival Processing ........................................................................................................
.... 11 
2.  Separation of Release from Final Determination and Payment of Customs 
Duties, Taxes, Fees and Charges ........................................................................................... 12  
3.  Risk Management ............................................................................................................... .... 13 
4.  Post-clearance Audit .......................................................................................................... ..... 13 
5.  Establishment and Publication of  Average Release Times ................................................. 14  
6.  [Authorized Operators] ........................................................................................................ .. 14 TN/TF/W/165/Rev.9 
Page 2 
  
  7.  Expedited Shipments ........................................................................................................... ... 15 
ARTICLE 8:  CONSULARIZATION ............................................................................................... 17  
[1.  Prohibition of Consular Transaction Requirement ............................................................. 17  
ARTICLE 9:  BORDER AGENCY COOPERATION..................................................................... 17  
[ARTICLE 9 BIS:  DECLARATION OF TRANSHIPPED OR IN TRANSIT GOODS] 
[DOMESTIC TRANSIT] ....................................................................................................... 18  
ARTICLE 10:  FORMALITIES CONNECTED WITH IMPORTATION AND 
EXPORTATION ................................................................................................................... .. 18 
1.  Review of Formalities and Documentation Requirements .................................................. 18  
2.  Reduction/Limitation of Formalities and Documentation Requirements ......................... 18  
3.  Use of International Standards .............................................................................................. 1 9 
4.  Single Window ................................................................................................................. ........ 20 
5.  [Elimination of] [Mandatory] Pre-shipment [and Post-shipment Inspections] ................. 20  
[6.  Use of Custom s Brokers ........................................................................................................ . 21 
[7.  Common Border Procedures [and Requirements] .............................................................. 21  
[8.  Uniform Forms and Documentation Require ments Relating to Clearance] ..................... 21  
9.  Option to Return Rejected Goods to the Exporter .............................................................. 21  
10.  Temporary Admission of Goods/Inwa rd and Outward Processing ................................... 22  
ARTICLE 11:  FREEDOM OF TRANSIT ....................................................................................... 22  
ARTICLE 12:  [CUSTOMS COOPERATION MECHANISM FOR TRADE 
FACILITATION AND COMPLIANCE][CUSTOMS COOPERATION] ........................ 25  
ARTICLE 13:  INSTITUTIO NAL ARRANGEMENTS .................................................................. 28  
ARTICLE 14:  NATIONAL COMMITTEE ON  TRADE FACILITATION ................................ 29  
ARTICLE 15:  PREAMBLE/CR OSS-CUTTING MATTERS ....................................................... 29  
SECTION II .................................................................................................................... ..................... 30  
SPECIAL AND DIFFERENTIAL TREATMENT PROVISIONS FOR DEVELOPING 
COUNTRY MEMBERS AND LEAST DEVELOPED COUNTRY MEMBERS ............ 30  
1.  [General provisions and basic principles] ............................................................................. 30  
[2.  Definitions of Categories of Commitments ........................................................................... 30
 
3.   [Notification of Provisions under Category A] ..................................................................... 31  
[4.   [Notification and Implementation of Provisions under [Schedule B/C][Categories 
B and C]] ..................................................................................................................... ............. 31  
[4bis: Notification of Implementation Plans for Category C] .......................................................... 33  
5.   [Notification of Provisions under Category C] ..................................................................... 34  
[5bis  Notification of Implementation Plans for Provisions Notified under Category C] ........... 34  
6.   [Use of the Early Warning Mechanism][Extension for the Implementation 
Period of Provisions under Categories B and C] ................................................................. 35  
[6bis.  Shifting from Category B to C, or from C to B .................................................................... 35  
7.  Grace Period for the Application of th e Understanding on Rules and Procedures 
Governing the Settlement of Disputes ................................................................................... 36  
[8.  [Information on] Implementation of Provisions listed under Categories B and C ........... 37  
9.  Provision of Technical Assistance [, financ ial assistance] and Capacity Building ............ 37  
10.  Information on Assistance to be submitted to the Committee ............................................ 38  TN/TF/W/165/Rev.9 
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  SECTION I 
ARTICLE 1:  PUBLICATION AND AVAILABILITY OF INFORMATION 1. Publication  
1.1 Each Member shall promptly publish the following information in a non-discriminatory and 
easily accessible manner in order to enable governme nts, traders and other interested parties to 
become acquainted with them:  
(a) Importation, exportation and transit proce dures (including port, airport, and other 
entry-point procedures) and required forms and documents; 
(b) Applied rates of duties [of customs] and taxes of [other] any kind imposed on or in 
connection with importation or exportation; 
(c) Fees and charges imposed by customs and other [border][governmental] agencies on 
or in connection with importation, exportation or transit; 
(d) Rules for the classification or valuation of products for customs purposes [as well as, 
if readily available, examples or illustrations  of such classifications and valuations]; 
(e) Laws, regulations and administrative rulings of  general application relating to rules of 
origin [for non-preferential trade],[as we ll as, if readily available, examples or 
illustrations of such determinations of origin]; 
(f) Import, export or transit r estrictions or prohibitions; 
(g) Penalty provisions against breaches of import, export or transit formalities; 
(h) Appeal procedures; 
(i) Agreements or parts thereof with any c ountry or countries relating to importation, 
exportation or transit; 
(j) Administrative procedures relating to the imposition of tariff quotas [including quota 
size, in and out of quota rates, opening dates, allocation methods, licensing procedures and requirements, levels of  utilization, and additional terms and 
conditions, including any requirements imposed by state-importing authorities or 
other government bodies]. 
1.2 Nothing in these provisions shall be construe d as requiring the publication or provision of 
information other than in the language of the Member except as stated in paragraph 2.2.   
2. Information Available Through Internet 
2.1 Each Member shall [to the extent possible]  make available and update as appropriate the 
following through the internet: 
 a.) A description of its importation, exportation and transit procedures [, including appeal 
procedures][, that informs [governments and traders and other interested parties] of 
the practical steps needed to import and export, and for transit.] 
b) The forms and documents [and other duties and charges] required for importation 
into, exportation from, or transit th rough the territory of that Member. 
 [(c) Relevant trade-related legislation] 
 [(d) Contact information on enquiry points] 
 TN/TF/W/165/Rev.9 
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  2.2 Whenever practicable, the description referred to  in subparagraph 2.1(a) shall also be made 
available in one of the official languages of the WTO. 
2.3. Members are encouraged to make availabl e further trade-related information through the 
internet, including items referred to in paragraph1.1. 
3. Enquiry Points 
3.1  Each Member [shall] [within its available resources] establish or maintain one or more 
enquiry points to answer reasonable enquiries of gove rnments, traders and other interested parties on 
matters covered by paragraph 1.1 as well as to provide the required forms and documents referred to 
in subparagraph 1.1(a). 
Alt
1:  [3.1 Each Member [shall] [within its ava ilable resources] establish or maintain enquiry 
points for matters covered by paragraph 1.1 as well as to provide the required forms and documents 
referred to in subparagraph 1.1(a)]  [3.2  [Developing] countries which are members of a customs union or involved in regional integration [Shall] [may instead] have the option of establishing and operation one or more enquiry 
points at the regional level.
2  The establishment and operation of a notified regional enquiry point 
would satisfy the requirements for the establishm ent and operation of a national enquiry point under 
paragraph 3.1.] 
Alt3: [3.2. Members of a customs union or invo lved in a regional integration may establish 
enquiry points at the regional level to  satisfy the requirement of 3.1.] 
 
3.3  Alt.1 [Members will not require the paym ent of a fee for answering enquiries.] [and/or 
providing forms and documents] Fees and charges, if any, for answering enquiries and providing required forms and documents, shall be limited in  amount to the approximate cost of services 
rendered. Any such fees and charges shall be the sa me for nationals of the Member concerned and for 
any other Member, except for the cost of delivery. 
Alt.2 [Members will not require the payment of a fee for answering enquiries.] [and/or providing 
forms and documents] Fees and charges, if any, for answering enquiries and providing required forms 
and documents shall be limited in amount to the approximate cost of services rendered.  Each Member shall ensure that where copies of forms and documents are requested by other Members or by traders and other interested parties in other Members, they ar e supplied at the same price, if any, which shall, 
apart from the cost of delivery, be the same for the nationals of the Member concerned or of any other 
Member. 
Alt.3
4 [Members shall not require the payment of a fee for answering enquiries.] [and/or, to the 
extent possible, for providing forms and documents]. Fees and charges, if any, for answering enquiries and providing required forms and documents, shall be limited in amount to the approximate 
cost of services rendered.] 
                                                      
1 Proposed by Switzerland. 
2 It is understood that individual Members benefitin g from these recommendations will continue to be 
legally responsible and accountable for their individual notifications and other obligations under these 
Agreements. 
3 Proposed by Switzerland. 
4 Proposed by Singapore.  TN/TF/W/165/Rev.9 
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  3.4  The enquiry points shall answer enquiries and provide the forms and documents within a 
reasonable time period set by each Member, which ma y vary depending on the nature or complexity 
of the request. 
4. Notification 
4.1 Each Member shall notify the Committee of: 
(a) The official place(s) where the items in  subparagraphs 1.1(a) to (j) have been 
 published, and  
(b) The URLs of website(s) referred to in paragraph 2.1, as well as the contact 
 information of the enquiry point s referred to in paragraph 3.1. 
ARTICLE 2:  PRIOR PUBLICATION AND CONSULTATION 
1. Interval between Publication and Entry into Force 1.1 Each Member [shall], [to the extent practicable ], ensure that a reasonable interval is provided 
between the publication [or, where appropriate, pre- publication] of new or am ended trade-related laws 
or regulations and their entry into force.
5 
1.2 [Changes to duty rates or tariff rates are excluded from this provision.] 2. Opportunity to Comment on New and Amended Rules  
2.1 Each Member shall [, to the extent practicable ,] [, as appropriate,] provide opportunities and a 
reasonable time period to traders and other interested  parties [within its territory] to comment on the 
proposed introduction or amendment of [trade-relat ed] [and] [customs] laws and regulations.   
3. Consultations 
3.1 Each Member shall, as appropriate, provide fo r regular consultations between border agencies 
and traders or other stakeholders within its territory. 
ARTICLE 3:  ADVANCE RULINGS 
1. Provision of Advance Rulings 
1.1 Each Member shall issue an advance ruli ng in a reasonable, time bound manner [not 
exceeding a maximum period of 150 days] to an app licant [with legal representation in the Member 
concerned] that has submitted a written request containing all necessary information. If [a 
Member/the competent authority of a Member] declin es to issue an advance ruling it shall promptly 
notify the applicant in writing, setting out the re levant facts and the basis for its decision. 
 [Provided that no application shall be rejected under this paragraph unless an opportunity has been 
given to the applicant of being heard.]  
1.2 [A Member/The competent authority] may dec line to issue an advance ruling to an applicant 
where the question raised in the application:  
                                                      
5 This is without prejudice to specific timeframes established under other WTO Agreements and 
practices of WTO Committees. TN/TF/W/165/Rev.9 
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  (a) is already pending in the applicant's case before any governmental agency, appellate 
tribunal or court;   
(b) has already been decided by any appellate tribunal or court.  
 
1.3 The advance ruling shall be valid for a reas onable period of time after its issuance unless the 
law, facts or circumstances supporting the original  advance ruling have changed. In cases where the 
advance ruling was based on [false,] incorrect or misleading information, the [Member/competent 
authority] may revoke, modify, invalidate [or nu llify] the ruling [with retroactive effect]. 
 
1.3bis Where the [Member /competent authority] revokes, modifies, invalidates [or nullifies] the 
advance ruling, it shall provide written notice to th e applicant setting out the relevant facts and the 
basis for its decision.  1.3ter  [On a request received from the applicant, the [Member/competent authority] shall, before 
issuing the advance ruling, provide an opportunity to  the applicant of [being heard], either in person 
or through a duly authorized representative.]  [An advance ruling issued by [a Member/the co mpetent authority] shall be binding only on: 
 
 (a)  the applicant who had sought it; and 
 
(b)  the customs authorities in respect of the  applicant.] 
 1.4 A Member shall publish, at a minimum:  
(a)  The requirements for the application for an advance ruling, including the information 
to be provided and the format; 
 (b)  The time period by which it will issue an advance ruling; and  (c)  The length of time for which the advance ruling is valid. 
 
1.5 A Member [shall][may] provide, upon written request of an applicant, an administrative 
review of the advance ruling or the decision to revoke, modify, invalidate [or nullify] the advance 
ruling.
6 
 
1.6 A Member shall endeavour to make publicly  available any information on advance rulings 
which it considers to be of significant interest to ot her interested parties, taking into account the need 
to protect commercially confidential information.  1.7 Definitions:  
(a) [An advance ruling is a written decision [or statement] provided by a Member to an applicant 
prior to the importation of a good covered by the a pplication that sets forth the treatment that 
the Member, shall provide to the good at the time of importation [or exportation] with regard 
to [the following, where they are implemented by Members:] ] 
 
(i) The good's tariff classification [[including] the applied duty rate for the product [or, 
where appropriate, the way the applied du ty rate for a product is calculated]]; 
                                                      
6 [A Member is not required to provide a [judicial] [right of] appeal of an advanced ruling or a decision 
to revoke or modify an advance ruling.]  TN/TF/W/165/Rev.9 
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  [(ii) The appropriate method and the applicati on of the method to be used for determining 
the customs value under a particular set of facts;] 
 [(iii) The application of the Member's require ments for duty drawback, deferral, [or other 
relief from customs duties];] 
 
[(iv) The application of the Member's requi rements for quotas, including tariff quotas;]  
 [(v) The origin of the good;]  
[(vi) The fees and charges that will be applie d [[or] [and], where appropriate, information 
on the way such fees and charges are calculated.]] 
 [(vii) Additional matters for which a Member considers it appropriate to issue an advance 
ruling;] 
 
(b)  An applicant is an importer, exporter [or producer],  or a representative thereof [who meets the 
criteria specified in the national legi slation] [of the importing Member]. 
 
ARTICLE 4:  APPEAL [REVIEW]
7 PROCEDURES 
1. Right of Appeal  
1.1 Each Member shall provide that any person to whom customs [or another relevant border 
agency] issues an administrative decision has the right, within its territory, [without penalty,] to: 
(a) administrative appeal [before an authority hi gher than and] [before an authority of 
different level] [independent of] the official or office that issued the decision; 
and[/or] 
(b) judicial appeal8 of the decision 
1.2 The legislation of each Member may require administrative appeal to be initiated prior to 
judicial appeal. 
1.3 Members shall ensure that their appeal pr ocedures are carried out in a non-discriminatory 
manner. 
[1.4  Members [shall [endeavour to]][may] ensure that customs [and other relevant border 
agencies] adopt and maintain [set][indicative] periods of time [as specified in national legislation] for 
review and, where necessary, correction of their decisions under the appeal procedures.] 
[In a case [of undue delay under procedures ment ioned under subparagraph 1.1(a)] [where the 
decision is not given within set periods as specified in national legislation], the appellant shall have 
the right to bring the case to [the next higher admini strative level or judicial appeal] [an authority of 
different administrative level or judicial appeal] [subject to the national legislation of a Member]] 
                                                      
7 Addition requested by Singapore. Singapore is still considering the merits of the term "appeal" versus 
"review" to be used in this article. 
8 For avoidance of doubt the word "appeal" includes judicial review.  (Addition requested by 
Malaysia). TN/TF/W/165/Rev.9 
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  1.5 [Members shall ensure that, [upon request], the persons directly affected by an administrative 
decision [issued by customs and other border agen cies] are provided with the reasoning of the 
decision, including applied laws and regulations, and any applicable appeal procedures available.] 
[Alt.2  Upon request, Members shall provide to the person[s] directly affected by [a] decision or 
order of the customs [or another relevant border agencies] the reasons for such decision or order 
within a period specified in national legislation.] 
[1.6 The decisions of administrative and judici al tribunals under paragraph 1.1 shall govern the 
practice of customs and other relevant agencies thr oughout [their jurisdiction] [the territory of the 
Member].[on single case basis and not for Jurisprudence proceedings.] ] 
2. Appeal Mechanism [in a Customs Union] [that is a WTO Member] 
[2.1 There shall be a mechanism [for redress of][to address] adverse findings of inspection 
authorities [at the import points of a customs union] [that is a WTO Member].  [In order to ensure quick and uniform appellate decisions, appeals agains t findings [of inspection authorities] at the level 
of a member state of a customs union [that is a WTO Member] shall be heard and decided at the customs union level.]  [Such appellate decisions sh all be binding on the inspection authorities of all 
member states of a customs union.] [that is a WTO Member]] 
2.2  [The decisions of administrative and judicial tribunals under paragraph 1.1 shall govern the 
practice of customs and other relevant agencies throughout the territory of [the] [each] Member. 
[including any Member that is a customs union] ] 
Alt 2
9  (for both 2.1 and 2.2) [The highest appeal level available to a trader shall have the authority to 
issue decisions across the territory of the whole member with a view to achieving uniformity in 
administrative/customs procedur es to the extent possible.] 
[Customs unions should progressively adopt the provisions contained in paragraph 2.1] 
ARTICLE 5: OTHER MEASURES TO ENHANCE IMPARTIALITY, 
NON-DISCRIMINATION AND TRANSPARENCY 
[1. Import Alerts/Rapid Alerts 
Alt 1 [1.1 A Member [may] [will] introduce [or maintain] [in its domestic regulatory regime] a 
system of import alert/rapid alert to [address risk related to] [animal health, plant health and food 
safety] [monitor and ensure the quality of ] imported [goods, especially] food products.] 
Alt. 2 1.1 Where a Member introduces or maintains a system of import alert/rapid alert [in cases 
of risk] [related to animal health, plant health a nd food safety] [related to food safety] the following 
disciplines shall apply:  
[1.2] [1.1.a] A Member shall apply an import alert/rapid alert system [for agricultural imports] 
only on the basis of established positive evidence of, [or reasonable doubt of] violation of the 
prescribed objective standards by imports from the country/exporter concerned [This system will be 
applied only if it is based on intern ational reference standards.].  
[1.3] [1.1.b] Alt. 1 Once a Member issues an aler t notification, the Member shall ensure that 
special inspections are based on uniform objective sta ndards. The Member shall also ensure that such 
inspections are conducted in a uniform manner [at a ll import points throughout the territory of the 
Member.] 
                                                      
9 The purpose of keeping the A lternate is to provide ideas.  TN/TF/W/165/Rev.9 
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  Alt. 2  [Where the competent authority of the importing country ascertains, through the rapid alert 
system and on the basis of scientific evidence, that a consignment does not meet the objective 
standards prescribed by the importing country, it sh all notify the competent authority of the exporting 
country]. 
[1.4] [1.1.c] A Member shall promptly terminate [a n] [the] alert [notification] and its consequent 
actions if circumstances giving rise to the al ert notification no longer exist, or if changed 
circumstances can be addressed in a less trade rest rictive manner.  [Circumstances giving rise to an 
alert notification would be deemed to no longer exis t if [six] successive consignments imported from 
the country/exporter [Member] concerned have fu lfilled the prescribed objective standards, after 
issuance of the [alert notification].] 
[1.5] [1.1.d] A Member shall publish the announcement of termination of an [alert notification] in a 
non-discriminatory and easily accessible manner [within 15 days from the date of decision to terminate the [alert notification].] 
Definitions 
 
Import alert/rapid alert system is a border contro l mechanism to monitor and ensure the quality of 
imported [agricultural] goods [in cases of risk related to food safety].  The system is operated through 
issuance of an alert notification by a Member to concerned authorities for special inspection of goods 
covered under the alert notification.  
2. Detention 
2.1 Alt.1 A Member [shall][may] [notify] [inform]  the importer or his authorized agent promptly 
in case of detention of imported goods for inspec tion by Customs or other competent authority. 
[Alt. 2 In case of detention of imported goods for inspection by the competent authority of the 
importing country, it shall directly and immediately inform the competent authority of the exporting country by any means of communication, and shall promptly provide the importer or his authorized 
agent with information regarding the detention.]  
[3. Test Procedures 
3.1 A Member shall grant an opportunity for a confir matory test in case the test result of a sample 
shows an adverse finding. 
3.2 A Member shall prescribe a procedure for conducting a confirmatory test [as well as any other 
elements for its application]. 
3.3 A Member shall publish names and a ddresses of accredited laboratories in a non-
discriminatory and easily accessible manner, where confirmatory tests can be carried out. 
[If it does not have duly accredited laboratories,  the importer or exporter concerned may have 
recourse to any accredited regional or international laboratory.] 
3.4 Findings of a confirmatory test shall be va lid and accepted uniformly throughout the territory 
of the Member.] 
[In the event of any discrepancy between the results  of the tests conducted by the competent authority 
of the importing country and the accredited independent  laboratory, the compet ent authorities of both 
parties shall establish contact as quickly as possible in order to institute the necessary administrative 
measures to resolve the situation.] TN/TF/W/165/Rev.9 
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  ARTICLE 6:  DISCIPLINES ON FEES AND CHARGES IMPOSED ON OR IN 
CONNECTION WITH IMPORTATION AND EXPORTATION
10 
1. Disciplines on Fees and Charges Imposed on  or in Connection with Importation and 
Exportation 
1.1 The provisions of this article shall apply to all fees and charges (other than import and export 
duties and other than taxes within the purview of Article III of GATT 1994) imposed by [customs and 
other governmental agencies] [Members] [or bodies that act on behalf of governmental agencies on matters of customs intervention]
11 on or in connection with importati on or exportation of goods.  Such 
fees and charges shall be imposed only for servi ces rendered [or requested] in connection with 
importation or exportation of goods or for any formal ity required for undertaking such importation or 
exportation. 
 [1.2  Fees and charges shall be limited in amount to the approximate cost of the services rendered.] 
[The cost of services rendered shall be understood to  refer broadly to all costs related to the provision 
of services including reasonable infrastructure-related,  capital cost recovery, and continuing personnel 
training, equipment and software upgrades a nd maintenance related costs and expenses.] 
 [1.3  No fees or charges [shall][should] be levied on an ad valorem  basis[, unless the amount is 
limited to the approximate cost of the services rendered]].  1.4  Information on fees and charges shall be published in accordance with Article 1 of this 
Agreement.  This information shall include the fees and charges that will be applied, reason for such 
fees and charges, the responsible authority and when and how payment is to be made.  1.5  An adequate time period shall be accorded between the publication of new or amended fees 
and charges and their entry into force except in urge nt circumstances [or when justified by legitimate 
public policy objectives]. Such fees and charges sh all not be applied until information on these has 
been published.  1.6  Each Member shall periodically review its fees and charges with a view to reducing their number and diversity, where practicable.  2.  Penalty Disciplines 
2.1 [Each Member shall ensure that penalties for a breach of a customs law, regulation, or 
procedural requirement are imposed only on the person [legally] responsible for the breach.] 
 2.1bis  The penalty imposed shall depend on the facts and circumstances of the case, [including the 
record of the person in its dealings with custom s], and shall be commensurate with the degree and 
severity of the breach.  [2.2 Each Member shall provide that any penalty for minor breaches of customs laws, regulations and procedural requirements shall be no greater than necessary to serve merely as a warning to avoid future breaches.] 
 
                                                      
10 Members reserve the right to make proposals to tr eat fees and charges in co nnection with transit in 
this article depending on their final treatment in Article 11 on transit.  
11 This bracket can be removed once the issue is addressed in a cross-cutting manner.   TN/TF/W/165/Rev.9 
 Page 11 
 
 
  [2.3 Each Member shall ensure that it  maintains procedures to avoid conflicts of interest in the 
assessment and collection of penalties and duties.]  [No portion of the remune ration of a government 
official shall be calculated as a fixed portion or percentage of any penalties or duties assessed or 
collected.] [other than the rewards approved under the national legislation.] 
 
2.4 Each Member shall ensure that when a pe nalty is imposed for a breach of customs laws, 
regulations, or procedural requirements, an expl anation in writing is provided to the [legally 
responsible person] upon whom the penalty is imposed specifying the nature of the breach [and the 
basis for determining the penalty amount].  
[2.5 Each Member shall provide [Alt.1: for the waiver or reduction] [Alt. 2: its customs 
administration with the authority to waive or re duce] penalties [where possible] which would have 
otherwise been imposed on a legally responsible person, when that [allow a] person who voluntarily 
discloses the circumstances of a breach of customs la ws, regulations, or procedural requirements prior 
to the discovery by the customs administration of the breach [to raise such disclosure for mitigation 
purposes].  Where the disclosing person can correct the breach, a Member may require that the person 
correct it within a reasonable period of time, including paying any duties, taxes, and fees owed.]  [2.7 Each Member [shall] [is encouraged to] sp ecify a fixed, finite period within which it may 
initiate penalty proceedings in connection with a bre ach of a customs law, regulation, and procedural 
requirements.] 
 
[2.8 "Person legally responsible for the breach" or  "legally responsible person" is the natural or 
juridical person(s) that has the obligation to comp ly with a customs law, regulation or procedural 
requirement.]  
[2.9 "Minor breaches" shall mean omissions or  mistakes in complying with a customs law, 
regulation or procedural requirement, including a mistake in copying, inputting or transmitting information, where the omission or mistake was  obviously made without fraudulent intent or gross 
negligence and has no significant effect on the appl ication of the law, and where the loss of duty is 
non-existent, or minimal.]  
[2.10 For the purpose of Article 6.2, the term "penalties" shall mean civil penalties or those 
imposed administratively.]  [2.11 A conflict of interest involves a conflict between the public duty and private interests of a 
public official, in which the public official's privat e-capacity interests could improperly influence the 
performance of its official duties and responsibilities.] 
 
ARTICLE 7:  RELEASE AND CLEARANCE OF GOODS 
1. Pre-arrival Processing 
7.1.1 Each Member shall adopt or maintain pr ocedures [for traders] [allowing importers] [with 
good compliance records] to submit import documenta tion and other required information [to customs 
and other relevant border agencies] for [processing] [e xamination] prior to the arrival of goods with a 
view to expediting the [clearance and] release of goods upon arrival. 
7.1.2  Members shall, as appropriate, provide for advance lodging of documents in electronic format 
for pre-arrival processing of such documents. TN/TF/W/165/Rev.9 
Page 12  
 
  [7.1.3  With respect to vessels subject to procedures for the declaration (by manifest or similar 
document) of the vessel and its cargo, such procedures shall be applied prior to the vessels' arrival, so 
as not to unduly delay the vessel and the unloading of its cargo.] 
7.1.4   For pre-arrival processing purposes, Members may require (additional) documentation and 
data [(such as tracking notes) only] to the extent  that such documents and data (including tracking 
notes) are [necessary][useful, inter alia ] for risk management purposes, [and to facilitate] [and for] the 
expedited release of goods upon arrival.] 
2. Separation of Release from Final Determination and Payment of Customs Duties, Taxes, 
Fees and Charges 
2.1  [Each Member [shall] [is encouraged to] a dopt or maintain procedures [providing][allowing] 
an importer [or its agent] [the opportunity] to obtai n the release of goods prior to final determination 
and payment of customs duties, taxes, fees and charges, upon provision of sufficient guarantee [as 
determined by the Member itself] [where these are not determined at or prior to arrival] [where there 
is delay in the final determination of cu stoms duties, taxes, fees and charges].] 
2.2 
 Alt. 1:  Where [all regulatory requ irements have been me t and where], upon arrival of the goods, there 
is a delay in the final determination of customs du ties, taxes, fees and charges, each Member shall 
allow an importer or its agent to obtain the release of goods [as soon as possible after their arrival and] 
prior to such determination, upon provision of sufficient guarantee in the form of a surety, a deposit or 
some other appropriate instrument which shall not exceed a [reasonable][ maximum] estimate by 
Customs of the customs duties, taxes, fees and ch arges for which the goods may be liable.  [This 
guarantee shall not represent an indirect protection to domestic products or a taxation of imports for 
fiscal purposes.].[In cases where an offence has been detected, a guarantee may be required for the 
fine and penalty that may be imposed.] 
Alt.2 [In cases where, upon arrival of goods, there is a delay  in the final determination of customs 
duties, taxes, fees and charges on imported goods a nd where all other import requirements have been 
met, Members shall allow the importer of goods to withdraw them from Customs [without undue 
delay,][promptly upon arrival] if[, where so requi red,] the importer provides sufficient guarantee in 
the form of a surety, a deposit or some other appr opriate instrument [as determined by the Member,] 
covering the ultimate payment of Customs duties, ta xes, fees and charges for which the goods may be 
liable. 
 
In cases where an offence h as been detected [and when the good s concerned are not considered as 
essential productions of an inquiry into the offence], a guarantee may be required for the [value,] fine 
and penalty which may be imposed.] 
2.3  
Alt.1 The guarantee shall be discharged without de lay when it is no longer required for its intended 
purpose. 
[Alt.2  Once the Member has determined that its requirements for customs duties, taxes, fees and 
charges have been satisfied [and all regulatory re quirements have been met], the guarantee for the 
goods shall be discharged without undue delay, un less the guarantee covers multiple transactions.]    TN/TF/W/165/Rev.9 
 Page 13 
 
 
  2.4 Nothing in these provisions shall affect the right of a Member to examine, detain, seize or 
confiscate or deal with the goods in any manner not otherwise inconsistent with the Members WTO 
rights and obligations. [This article is not inte nded to cover cases which involve violations of 
Members' laws or fraud: in such situations, the release of the goods should be governed by Members' 
laws.] 
3. Risk Management 
3.1 Members shall apply [, to the extent possi ble,] risk management to customs control in 
connection with importation, exportation and transit.   
 [Bis:  A Member shall apply [, to the extent possible,] a common risk management system across its 
entire territory.]  
3.2 Members shall concentrate customs control [a nd other relevant border controls] on high risk 
consignments and expedite the re lease of low risk consignments. 
 [3.3 [Members shall base risk management] [In applying risk management, Members shall use] 
[on] appropriate selectivity criteria, such as, inter alia , HS code, nature of the goods, country of 
origin, country from which the goods were shipped, va lue of the goods, complian ce record of traders, 
type of means of transport and purpose of the stay of the goods in the Customs territory.]  3.4 Members shall design and apply risk manage ment in a manner as to avoid arbitrary or 
unjustifiable discrimination [under the same conditions ], or disguised restrictions to international 
trade. 
 
[3.5 To the extent possible, double controls sh all be avoided in the release of goods between 
members of a customs union when this is undert aken in entry or exit of the countries.] 
 [3.6 Definitions: 
 
(a) Risk means the potential for non-compliance w ith customs and/or other relevant laws, 
regulations or procedural requirements conn ected with the importation, exportation or 
transit of goods. 
 
(b) Risk Management means the systematic application of management procedures and 
practices providing customs [and other releva nt border agencies] with the necessary 
information in order to address movements or consignments which present a risk. 
 (c) Customs Control means measures applied by the customs to ensure compliance with 
the laws and regulations [or procedural requi rements] which the Customs is responsible 
for enforcing.] 
 
4. Post-clearance Audit 
Definition 
Post-clearance audit is an audit conducted by cust oms subsequent to the release of goods to ensure 
compliance with customs and othe r related laws and regulations. 
7.4.1 Each Member shall [, where possible,] adopt post-clearance audit, with a view to expediting 
the release of goods. TN/TF/W/165/Rev.9 
Page 14  
 
  [7.4.2 Each Member shall conduct post-clearance a udits in a transparent manner.  Members shall 
notify the persons [concerned] [audited] of the re sults of each audit, their respective rights and 
obligations, and the evidence consider ed, and reasons for the results.] 
7.4.3 Members acknowledge that the information ob tained in post-clearance audit may be used in 
further administrative or judicial proceedings. 
7.4.4 Members shall, wherever practicable, use th e result of post-clearance audit in applying risk 
management. 
5. Establishment and Publication of Average Release Times
12 
5.1 Members [shall] [are encouraged to] measure  and publish their average release time of goods 
periodically and in a consistent manner [, using tools such as, inter alia , the WCO Time Release 
Study].13 
[5.2 Members are encouraged to  share with the Committee their experiences in measuring average 
release times, including methodologies used, bottl enecks identified, and any resulting effects on 
efficiency.]  
[5.3 In case of undue delays in the release of goods  with respect to the average time published, and 
upon written request by traders, Members are encour aged to inform, in writing, the reasons for the 
delay.] 
 
6. [Authorized Operators] 
6.1 Each Member [shall][may] provide additi onal [facilitations] [trade facilitation measures]  
related to import, export and transit formalities and procedures under paragraph 6.3 to operators, 
hereinafter called [authorized operators],  who meet specified criteria.   [The specific criteria shall be related to compliance, or the risk of non-complian ce, with requirements specified in a Member’s laws, 
regulations or procedures [, which may arise as a result of providing a facilitation measure under 
paragraph 6.3].] The criteria, whic h shall be published, may include: 
(a) An appropriate record of compliance w ith customs and other related laws and 
regulations, 
(b) A system of managing records to allo w for necessary internal controls, and 
(c) Financial solvency, including, where a ppropriate, provision of a sufficient 
security/guarantee. 
 
6.2 The specific criteria to qualify as an  [authorized operator] shall not:  
(a) be designed or applied so as to affo rd or create arbitrary or unjustifiable 
discrimination between operators where the same conditions prevail; 
[(b)  include a requirement that the owner of the operator be a national of the Member; ]or, 
[(c)  include a requirement based on [the size of the operator or] [the value or volume of 
the operator’s imports or exports].] 
 
                                                      
12 This section does not apply to a member where imported goods are generally released instantly on 
arrival.    
13 Each Member may determine the scope and method ology of such average release time measurement 
in accordance with its  needs and capacity.  TN/TF/W/165/Rev.9 
 Page 15 
 
 
  6.3 Trade facilitation measures for [authorized ope rators] [shall][may] include  [at least X] 
measures, inter alia : 
(a) Reduced documentary and da ta requirements as appropriate; 
 [(b)  A single goods declaration for a ll imports or exports in a given period;] 
(c) Fewer physical inspections and examinations; 
(d) Rapid release time. 
[(e) Deferred payment of duties, taxes, fees and charges; (f) [Use of corporate guarantees] [Reduced guarantees]; (g) Clearance of goods at the premises of the [authorized operator] or another place 
authorized by the customs.] 
6.4 [Members shall develop [authorized opera tors] schemes on the basis of international 
standards, where such standards  exist, except when they would be an inappropriate or ineffective 
means for the fulfilment of the legitimate objectives pursued.]  6.5 In order to enhance the facilitation measures provided to operators Members shall afford to 
other Members the possibility to negotiate mutual  recognition of [authorized operator] schemes [on 
the basis of international standards.] 
6.6.  Nothing in this section precludes a Member from offering any of the above facilitation 
measures to all operators.  
7. Expedited Shipments 
7.1 Each Member [shall][may] adopt or maintain  procedures allowing for expedited release of at 
least those goods entered through air cargo facilities to persons that apply for such treatment, while 
maintaining customs control.
14  If a Member employs criteria li miting who may apply, the Member 
may, [in published criteria,] require that the appli cant shall, as conditions for the application of the 
procedures described in paragraph 7.2 to its expedited shipments: 
 
(a) Provide adequate infrastructure[, including  devices for matching between the screening 
results of goods and their declaration informa tion,] [and reimbursement  of customs-related 
expenses15 to allow customs to process its expedited shipments], in cases where the applicant 
fulfils the Member's requirements for such pro cessing to be performed at a dedicated facility; 
(b) Submit in advance of the arrival of an expe dited shipment the information necessary for 
release; 
(c) Be assessed fees limited in amount to the approximate cost of services rendered in providing 
the customs procedures in paragraph 7.2; 
(d) Maintain a high degree of control over expe dited shipments through the use of internal 
security, logistics, and tracking technology from pick-up to delivery; 
(e) Assume liability for payment of all customs duties, taxes, and fees and charges to the 
customs authority for the  goods; 
(f) Have a good record of compliance with custom s and other related la ws and regulations; 
                                                      
14 In cases where a Member has an existing procedure that provides the treatment in paragraph 2, this 
provision would not require that Member to introduce separate expedited release procedures. 
15 Consider reimbursement of customs-related expenses at non-dedicated facilities.  TN/TF/W/165/Rev.9 
Page 16  
 
  [(g) comply with other conditions directly relate d to the effective enforcement of the Member’s 
laws, regulations and procedural requirement s, if necessary for reasons attributable to 
differences between the Member’s expedited release procedures and its non-expedited release procedures.] 
[h. registration with relevant administrations with in the customs territory subject to the domestic 
legislation;   
i. fulfil the obligations of  visual examinati on of goods in receipt thereof for the purpose of 
trade security; 
j. actively report suspicious information to the customs to ensure the compliance with relevant 
laws and regulations; and 
k. assume liability to customs for the goods in the same manner as if it is the sole carrier.] 
7.2 Subject to subparagraphs 7.1 and 7.3
16, the expedited release procedures shall: 
 
(a) Allow, prior to the arrival of an expe dited shipment, for the submission and 
processing, including through electronic means, of information necessary for the 
release of the shipment17; 
(b) Minimize the documentation required for the release of expedited shipments, [as 
appropriate], [including, to the extent possible, providing for release based on a single submission of information on all goods of de minimis  value in the expedited 
shipments;] 
(c) Provide for expedited shipments to be released under normal circumstances [within 
[[3][6][24][48] hours][a reasonable period of time] [consistent with national rules and 
procedures] after arrival ] [and in consistence with na tional rules and regulations, 
within 24 hours after arrival,] provided the information required for release has been 
submitted; 
[(d) Apply [without regard to weight or valu e][with respect to the nature of the goods], 
[without prejudice to the right of the Member to differentiate documentation 
requirements based on value or consider value as part of its risk management decisions] [unless provided under national legislation];] 
[(e) Allow [under conditions deemed fit by the customs] for the release of expedited 
shipments before and without prejudice to th e final determination and payment of the 
applicable customs duties, taxes, fees and charges owed, if, where so required, 
sufficient guarantee is provided in the form of a surety, a deposit, or some other 
appropriate instrument, covering the ultimat e payment of the customs duties, taxes 
and fees in connection with the importation of the expedited shipments
18;] and 
                                                      
16 This addition is intended to make clear that the treatment in paragraph 7.2 need not be provided if the 
conditions in paragraph 7.1 have not been met or, as provided in paragraph 7.3, if authorities consider it 
necessary to obtain additional information or conduct screening or examine goods.  Also, paragraph 7.3 has 
been modified to confirm that expedited treatment need not be provided to restricted goods.  
17 This language may be dropped from the proposed article should it be adequately addressed in the 
context of the proposal on release and clearance.  
18 This language may be dropped or modified in light of the language used in Article 7.2, release and 
clearance.  TN/TF/W/165/Rev.9 
 Page 17 
 
 
  [(f) Provide for a de minimis shipment value[, to the extent possible,] for which customs 
duties and taxes will not be collected [aside from certain prescribed goods]19.] 
[7.3 Nothing in these provisions shall affect the right of a Member to detain, seize, examine, 
confiscate or refuse entry to goods, or to carry out post-clearance audits, in a manner not [otherwise] 
inconsistent with the Member's WTO rights and oblig ations, including in connection with the use of 
risk management systems.  Further, for goods subj ect to licensing or similar regulatory requirements, 
nothing in these provisions shall prevent a Member  from collecting customs duties or taxes or, from 
requiring as a condition for release, both the submissi on of additional information and the fulfilment 
of non-automatic licensing requirements.]  ARTICLE 8:  CONSULARIZATION 
[1. Prohibition of Consular Transaction Requirement 
1.1 A Member shall not require a consular transaction
20, including any related fee or charge, in 
connection with the importation of any good. [T o ensure the authenticity of all commercial 
documentation, the Member should strengthen customs cooperation.] ] 
ARTICLE 9:  BORDER AGENCY COOPERATION 
1. A Member shall ensure that its authorities and agencies responsible for border controls and 
procedures dealing with the importation, exportation and transit of goods cooperate with one another 
and coordinate their activities in order to facilitate trade.  [2. A Member shall endeavour [may] to ensure that its authorities and agencies responsible for 
border controls and procedures dealing with th e importation, exportation and transit of goods 
harmonize their procedures.] 
3. Members shall [, to the extent possible and practical,] cooperate with other Members with 
whom they share a common border and coordinate pr ocedures at border crossings to facilitate cross-
border trade.  Such cooperation and coordination may include: 
(i) Alignment of working days and hours; 
[(ii) Alignment of procedures and formalities;  
(iii)  Development and sharing of common facilities; (iv)  Joint controls; (v)  Establishment of one stop border post control (vi) [Establishment of expedited processes fo r goods in transit and physically separate 
infrastructure, such as transit lanes or berths
21] 
                                                      
19 By virtue of the fact that the goods described in the last sentence of paragraph 7.3 need not be 
provided expedited treatment, the de minimis  provision would not interfere with collection of taxes of such 
goods (e.g., liquor).  Furthermore, this provision would not require Members to introduce separate de minimis  
shipment value for goods subject to expedited release procedures. 
20 Defined as "the procedure of obtaining from a consul of the importing Member in the territory of the 
exporting Member, or in the territory of a third party, a consular invoice or a consular visa for a commercial 
invoice, certificate of origin, manifest, shippers' export declaration, or any other customs documentation in 
connection with the importation of the good."   
21 Subject to how transit is covered in the Agreement, one might have to revisit transit in this article and 
decide whether to change the language or delete it if covered elsewhere. TN/TF/W/165/Rev.9 
Page 18  
 
  (vii) Exchange of information [in accordance with national legislation] [for conducting joint 
controls and recognition of inspection results] ] 
 
[ARTICLE 9 BIS:  DECLARATION OF TRANSHIPPED OR IN TRANSIT GOODS] 
[DOMESTIC TRANSIT] 
Alt. 1 [When goods being imported ha ve a final destination in the te rritory of that Member other 
than the port of entry,][Members shall permit [the declarant to declare the goods for the relevant 
import customs procedure at the customs office most  convenient for that purpose,] [that transit or 
transhipped goods are declared for the relevant im port customs procedure at the customs office of 
destination or the customs office] [where these customs formalities can be fulfilled in the territory of 
destination.] 
Alt. 2  [Where any goods imported at a customs st ation of any Member are mentioned in the import 
manifest/report as [for transhipment to][destined for] any other customs station of the Member, the 
Customs [may][shall] allow the goods to be [moved under a domestic transit pr ocedure] [transhipped] 
to that customs station, without payment of duty, subject to such conditions as may be prescribed in 
this behalf.] 
[Consignments which are being transhipped
22 shall be subject to less one rous customs procedures than 
those applied to traffic in transit.]  
ARTICLE 10:  FORMALITIES CONNECTED WITH IMPORTATION AND 
EXPORTATION  
1. Review of Formalities and Documentation Requirements 
[1.1 With a view to minimizing the incidence and complexity of import, export, and transit 
formalities and of decreasing and simplifying import,  export and transit documentation requirements:] 
(a) Each Member [shall] [, as appropriate,]  review its forma lities and documentation 
requirements relating to import, export and tran sit [at reasonable and regular intervals]  
taking into account changed circumstances,  relevant new information and business 
practices, availability of techniques and t echnology, international best practices and 
inputs from interested parties. 
(b) The Committee shall develop procedures for sharing relevant information and best 
practices as appropriate. 
2. Reduction/Limitation of Formalit ies and Documentation Requirements 
[2.1 Members shall ensure that formalities a nd documentation requiremen ts are applied in a 
manner as not to constitute an unnecessary obstacle to trade.   Members shall consider whether alternative fo rmalities and requirements that can achieve the 
legitimate objectives are reasonably available, and adopt those formalities and requirements which are 
significantly less trade restrictive.] 
 
[2.2 Members shall, as appropriate, minimize th e incidence and complexity of formalities and 
requirements relating to import, export or tr ansit, and decrease and simplify documentation 
requirements.]  
                                                      
22 Defined as " transferred under customs control from the incoming means of transport to the out-
going means of transport within the area of one Customs office ."  TN/TF/W/165/Rev.9 
 Page 19 
 
 
  [2.3 Any such formalities or requirements shall not be maintained if the circumstances or 
objectives giving rise to their adoption no longer exist or if changed circumstances or objectives can 
be addressed in a less trade restrictive manner.]  [2.4 Members [shall] [are encouraged to] use the following international sta ndards and their future 
updates: 
 
(a)  UN layout key, (b)  UN Trade Data Elements Directory and (c)  the WCO Data Model] 
 
1. [When import, export or transit formaliti es of Members require presentation of supporting 
data or documents, Members shall endea vor to accept copies of such documents.] 
 2. [Where a government agency of a Member alr eady holds the original of a required document, 
any other agency of that Member shall accept a copy  authenticated by the ag ency holding the original 
in lieu of the original document.]  3. [Nothing in these provisions shall prevent a Member from requiring original documents or data in the course of exercising post entry audit.]  
4. [A Member shall not require an original or copy of export declarations issued by the 
authorities of the exporting Member as a requirement for importation.]
23 
3. Use of International Standards 
3.1 Members [are encouraged to] [shall] use releva nt international standards or parts thereof [as a 
reference][as a basis] for their importation, exporta tion or transit formalities and procedures, except as 
otherwise provided for in this Agreement. 
 
 [3.2 Members are not required to use international standards when: 
(a) the Member is not a signatory to such standards; 
(b) these standards are not appropriate to their development, financial or trade needs; 
(c) these standards would pose fundamental technological or infrastructural problems; or 
(d) these standards would be an ineffective or inappropriate means for the fulfilment of 
the legitimate objective pursued.] 
3.3 Members are encouraged to take part, within the limits of their resources, in the preparation 
and periodic review of relevant internatio nal standards by appropriate international 
[intergovernmental] organizations. 
 
3.4 The Committee shall develop procedures for the sharing by Members of relevant information, 
and best practices, on the implementation of inte rnational standards, as appropriate. The Committee 
may also invite relevant interna tional organizations to discuss their work on international standards.  
As appropriate, the Committee may identify specific standards that are of particular value to 
Members. 
 
                                                      
23 Moved from Article 12 (where it used to be listed as paragraph II) as agreed upon in JOB/TF/54. TN/TF/W/165/Rev.9 
Page 20  
 
  4. Single Window 
4.1 Members shall, [where practicable] [endea vour to], establish or maintain a single window, 
enabling traders to submit documentation and/or da ta requirement for importation, exportation or 
transit of goods to a single entry point. [The single window shall undertake onward distribution of the aforementioned documentation and/or data requirements to the participating authorities or agencies.]  
After the examination by the participating authoriti es or agencies of the documentation and/or data, 
the results shall be notified to the applicants  through the single window in a timely manner. 
 4.2 In cases where documentation and/or data requi rements have already been received by the 
single window, the same documentation and/or data re quirements shall [normally] not be requested by 
participating authorities or agencies except in ur gent circumstances and other limited exceptions 
which are made public. 
4.3 Members shall notify the Committee the details of operation of the single window. 4.4 Members shall, to the extent possible and pr actical, use information technology to support the 
single window. 
[4.5 Members shall, where practicable, use relevant  international standards as a basis for the single 
window schemes
24.] 
4.6 [With regard to the scope of the partic ipating authorities or agencies, and of the 
documentation and/or data requirements,] Members may implement the single window in a progressive manner. 
5. [Elimination of] [Mandatory] Pre-shipment [and Post-shipment Inspections]  
5.1  Members [where applicable] shall not re quire the [mandatory] use of pre-shipment 
inspections [as defined in Article 1 of the Agreemen t on Pre-shipment Inspection] [in relation to tariff 
classification and customs valuation][other than in  instances specified by the national legislation]. 
 [Likewise, Members shall not require the use of post- shipment or destination inspection in relation to 
tariff classification and customs valuation. This is without prejudice to checks and controls performed 
by customs or other government agencies in the framework of risk management.] 
 [5.2  From the entry into force of this agreemen t, Members shall [endeavour] not [to] introduce or 
apply any new requirements to use pre-shipment [or post-shipment inspections] [referred to in 
Article 6.1] [in relation to tariff cl assification and customs valuation].] 
25 
 
[5.3 Developing Country Members, including Least Developing Country Members, shall [to the extent possible] [progressively] implement the provisions of paragraph 6.1 subject to their requesting for and receiving from other Member(s), the nece ssary technical assistance and capacity building 
within the time period specifically  agreed with such Member(s).] 
 
                                                      
24 The bracketed wording can be deleted subject to the issue being addressed in a cross-cutting manner.  
25 Depending on definition of Category A provisions.    TN/TF/W/165/Rev.9 
 Page 21 
 
 
  [6. Use of Customs Brokers 
6.1  [Members [shall not] [are encouraged to not] [may] require the mandatory use of customs 
brokers.]  [Members, if and when licensing customs brokers, sh all apply licensing rules that are transparent, 
[non-discriminatory] and reasonable. 
 Legal persons may operate with their own in-h ouse customs broker, licensed by the competent 
authority.] 
Alt. [6.1  Without prejudice to paragraph 7.2, Members shall not require the mandatory use of 
customs brokers. 
6.2  Developing country Members shall eliminate any requirements for mandatory use of customs 
brokers not later than [X] years from the entry in to force of this commitment.  Least developed 
country Members shall eliminate any requirements for mandatory use of customs brokers not later 
than [Y] years from the entry in to force of this agreement.] 
[7. Common Border Procedures [and Requirements]  
7.1 Each Member shall apply common [customs] [a nd other] [border] procedures for [release] 
and clearance of goods [at different points of en try and exit of the same nature] throughout its 
territory. [[This shall include adoption of same sta ndards] including [fees and charges,] specifications, 
terminologies and definitions, inspectio n, sampling and test methods.]]  
[8. Uniform Forms and Documentation Re quirements Relating to Clearance] 
[8.1] [7.2] All documentation requirements relati ng to [customs] [border] [import, export and 
transit] procedures shall be [uniform and] [applied]  [administered] uniformly [at different points of 
entry and exit of the same nature] throughout the territory of a Member. 
9. Option to Return Rejected Goods to the Exporter 
[9.1 In case of rejection of a consignment by th e competent authority of a Member on account of 
failure to meet certain standards [other than goods violating intellectual property rights], [rather than 
those of health and environmental protection] an optio n [shall] [may] first be given to the importer to 
[re-export] [return] the rejected goods to the expo rter [subject to the conditions stipulated in the 
national legislation of the member]; only upon failure  by the importer to exercise this option within a 
reasonable period of time, a different course of action, including destruction of the goods can be considered by the competent authority.  
[9.2 In the case of return of prohibited and r estricted goods, the exporting Member shall accept the 
returned goods.] TN/TF/W/165/Rev.9 
Page 22  
 
  10. Temporary Admission of Goods/Inward and Outward Processing 
(a) Temporary Admission of Goods 
 
[Members shall allow goods, as defined in its laws and regulations, to be brought into a 
customs territory conditionally relieved, totall y or partially, from payment of import duties 
and taxes if such goods are brought into a customs territory for a specific purpose, are 
intended for re-exportation within a specified period and have not undergone any change 
except normal depreciation and wastage due to the use made of them.] 
 
 (b) Inward and Outward Processing 
 
(i) Each Member shall allow inward and outward processing of goods [in accordance with 
international standards [and practices]] [s ubject to terms and conditions as may be 
specified in the national legislation].  
(ii) For the purposes of this Article, the term "inward processing" means the Customs 
procedure under which certain goods can be brought into a Customs territory 
conditionally relieved [totally or partially ] from payment of import duties and taxes 
[and trade policy measures], on the basis that  such goods are [destined to be exported 
once having been subjected to manufacturing, processing or repair]
26 [intended for 
manufacturing, processing or repair and [sub sequent exportation] [receiving a different 
customs regime]27]. 
(iii) For the purposes of this Article, the te rm "outward processing" means the Customs 
procedure [under which goods which are in free circulation in a Customs territory may be temporarily exported for manufacturing, processing or repair abroad and then re-
imported with total or partial exemption from import duties and taxes] [according to 
which goods which are in free circulation in a customs territory]. 
ARTICLE 11:  FREEDOM OF TRANSIT 
1. [Goods subject to the provisions on Freedom of  Transit of GATT 1994 and of this Agreement 
include those moved [via fixed infrastructure] [, inter alia  pipelines and electricity grids]. 
1bis  For greater certainty, nothing in Article V of the GATT 1994 or this Agreement shall be 
construed to require a Member: 
(a) to build infrastructure of any kind in its territory, or to permit the building of 
infrastructure by others, in order to facilitate the transit of goods; 
(b) [to provide access to any infrastructure for tr ansit unless such infrastructure is open to 
general use by third parties. For the purpose of  this Agreement, the term "general use 
by third parties" does not include access to  infrastructure granted on a contractual 
basis.]] 
2. [Each Member undertakes that if it establish es or maintains a State enterprise or if an 
enterprise has, formally or in effect, exclusive or  special privileges, such enterprise shall, in its 
                                                      
26 In the original Spanish the proposal is to add "destinadas a ser exportadas luego haber sido sometida 
a una...." after "ciertas mercancias" followed by "transfo rmación, elaboración o repara ción" (as currently in the 
text) but without the "y posterior exportación" at the end. 
27 "....recevoir ultérieurement en autre ré gime douanier" in the original French.  TN/TF/W/165/Rev.9 
 Page 23 
 
 
  regulations, formalities [fees] and charges – includi ng transportation charges –, on or in connection 
with traffic in transit, comply with the provisions on  traffic in transit of this Agreement [and otherwise 
act solely in accordance with commercial considerations.]]28 
3. [[Any charges, regulations or formalities take n in accordance with GATT Article V imposed 
on or affecting traffic in transit] [All charges and regulations imposed on traffic in Transit]; 
(a) shall not be more restrictive [on traffic in transit] than necessary [to fulfil a legitimate 
objective].  
(b) shall not be maintained if the circumstances or [policy] objectives giving rise to their 
adoption no longer exist or if the cha nged circumstances or objectives can be 
addressed in a less restrictive manner. 
(c) shall not be applied in a manner that would constitute a disguised restriction on transit 
traffic.] 
3bis  [Each Member shall notify the Committee on the objective and duration of all charges, 
regulations or formalities in connection with  traffic in transit on a regular basis.] 
[Members may draw the Committee's attenti on to examine any measure that under their 
judgement should have been notified by another Member.] 
4. [Members shall not apply discriminatory measures to goods in transit, or to vessels or other 
means of transport of other Members, for reasons of any kind. This does not exclude the right to resort 
to the exceptions already laid down in WTO Agreem ents, for valid reasons and provided that the 
measure concerned does not constitute a dis guised restriction on international trade.] 
5. [With respect to all regulations and formalities imposed on or in connection with traffic in 
transit, including charges for transportation, traffi c regulations, safety regulations and environmental 
regulations, Members shall accord to traffic in tran sit treatment no less favourable than that accorded 
to [export or import traffic/domestic tr affic/traffic which is not in transit]. This principle refers to like 
products being transported on the same route under like conditions.] 
6. Each Member shall accord to products which w ill be in transit through the territory of any 
other Member treatment no less favourable than that  which would be accorded to such products if 
they were being transported from their place of orig in to their destination without going through the 
territory of such other Member. 
7. [Members shall exempt traffic in transit fro m customs duties and from all transit duties and 
other charges imposed in respect of transit, except: 
(a) Reasonable charges for transportation (such as tolls, road charges and similar), having 
regard to the conditions of the traffic,  or 
(b) [Transit charges commensurate with the admi nistrative expenses entailed by transit or 
with the cost of the service rendered.] 
(c) Any transit charge shall: 
 Only be imposed for the administrative procedures entailed or transit services 
provided in connection with the transit movement in question; 
 Not exceed the approximate administrativ e expenses entailed or cost of the 
transit service rendered;  and 
                                                      
28 This provision can be deleted to the extent that the issue will be addressed in a cross-cutting manner. TN/TF/W/165/Rev.9 
Page 24  
 
   Not be calculated on ad valorem  basis.] 
 
8. Members are encouraged to make availabl e, where practicable, physically separate 
infrastructure (such as lanes, berths and similar) for traffic in transit. 
9. [Formalities, documentation requirements [except where transit crimes have been detected] 
and customs controls, in connection with traffic in transit,  shall not be more burdensome than 
necessary to: 
(a) identify the goods and 
(b) ensure that transit requirements have been met] 
10. [Members shall not apply quality controls or c ontrols of compliance with technical standards 
on goods in transit.] 
11. Members shall allow and provide for advance filing and processing of transit documentation 
and data prior to the arrival of goods. 
12. Once goods have been put under a transit proce dure and have been authorized to proceed 
from the point of origination in a Member's territory, they will not be subject to further customs 
charges, formalities [or customs inspections] until they conclude their transit at the point of 
destination within the Member's territory. 
13. Once traffic in transit has reached the custom s office where it exits the territory of the 
Member, that office shall promptly terminate the tr ansit operation if transit requirements have been 
met. 
14. [Members may require a guarantee which shall not exceed the full amount of the duties or 
charges which may be incurred.][In exceptional circumstances such as penalties for non-compliance 
with laws and regulations once goods have left the point of or igination, a guarantee may be 
furnished.] 
15. [Once the Member has determined that its tr ansit requirements have been satisfied, the 
guarantee shall be discharged without delay [, unless the guarantee covers multiple transactions.]] 
16. [Where a Member requires a guarantee for goods in transit, this Member shall allow 
guarantees to be renewed for subse quent consignments once a previous  one is proved to have reached 
its destination [or made exit]]. 
17. [Members shall not require the use of custom s convoys for traffic in transit, except for 
circumstances presenting high risks. The goods subject to customs convoy requirements shall be 
included in Members laws or regul ations and shall be published.] 
18. Members shall endeavour to cooperate and coor dinate with one another with a view to 
enhance freedom of transit. Such cooperation and c oordination may include, but is not limited to, an 
understanding on: 
i) charges; 
ii) formalities and legal requirements; and 
iii) the practical operation of transit regimes.  TN/TF/W/165/Rev.9 
 Page 25 
 
 
  19. Each Member shall [endeavour to] appoint a national transit coordinator to which all 
enquiries and proposals by other Members relating to the good functioning of transit operations can be 
addressed. 
ARTICLE 12:  [CUSTOMS COOPERATION MECHANISM FOR TRADE FACILITATION 
AND COMPLIANCE][CUSTOMS COOPERATION] 
 1. 
Alt 1. [Members [shall] [endeavour] [in accordance with its domestic law] [may] [within the available 
resources] upon request, exchange information [and/or  documents] [on Customs matters] in identified 
cases of import, export [or transit], where there is reason to doubt the truth or accuracy of a 
declaration submitted by the impor ter or exporter [or its agent].  
Alt 2.   
[Where a Member  has reason to doubt the truth or accuracy of information provided by traders in 
support of the declared value of imported goods , and recognizing the importance of protecting 
commercially confidential information in safeguardi ng the commercial interests of traders, a Member 
may request assistance from the exporting Member on mutually agreed terms consistent with the 
requirements of this Article . 
The requested Member [should][shall][may] offer cooperation and assistance, consistent with its 
domestic law and procedures [within its available resources]: 
i) if the requested Member is satisfied with the verification referred to in paragraph 2; 
ii) If the requested Member is satisfied that th e required confidentiality of the information 
will be maintained; 
iii) If the requested Member has obtained the pr ior consent of the person furnishing the 
information, where there is such a require ment under its domestic laws and regulations; 
and 
iv) If the disclosure of the information is not otherwise prohibited by the domestic laws 
and regulations of the requested Member.] 
2. The requesting Member shall ensure that a ll appropriate internal verification has been 
undertaken including, inter alia , verification of the importer/exporte r and inspection of the relevant 
documents before it requests assistance from anothe r Member.  [The requesting Member shall share 
the result of the verification with the requested Member.] 
3. The requesting Member shall provide the requested Member with a written request, including: 
(a) The matter at issue and reasons for the request; 
(b) The specific information [a nd/or documents] requested; 
(c) The purposes for which the Member requires the information [and/or the documents]; 
(d) A confirmation that the Member had conducted the verification required by 
paragraph 2;  
(e) The identity [and the legal mandate] of the official making the request; 
(f) The names and addresses of the persons to w hom the request relates, if known; and 
[(g) The applicable legal provisions in the domestic law, including provisions relating to 
confidentiality, of the requesting Member.] TN/TF/W/165/Rev.9 
Page 26  
 
  4. The requested Member [shall] [where practicable] [may] [in accordance with its domestic 
law]
29: 
(a) Provide information only to the extent  it is available in the import or export 
declaration(s) [within the available resour ces of its respective authorities] [and, if 
required, at least the details, viz. Exporte r; Consignor; Carrier; Importer; Consignee; 
[Notify party]; Delivery destination;  Country(ies) of routing, to the extent known; 
Agent, if applicable; Tariff code numbe r; Description of Goods; [UNDG Number 
(Dangerous Goods Code), if applicable]; Ty pe of packages identification; Quantity of 
goods/Number of packages; Total gross wei ght; [Equipment identification number, if 
containerized and available]; [Equipment si ze and type identification]; [Seal number, 
if applicable and available]; [Total invoice amount]; and [Unique consignment 
reference number.]] 
[(b) If requested, provide documents submitted in support of a goods declaration, such as 
commercial invoice, packing list, certificate of origin and bill of lading, in the form in which these are filed, whether paper or electronic;]  
[(c) Confirm that the documents provided ar e true copies of the documents submitted by 
the importer/exporter [and accepted by the requested Member];  and] 
(d) [Provide the information] [and/or documen ts] [respond to the request] [to the extent 
possible,] [within a period of 90 days] [w ithin reasonable time] from the date of 
receipt of the request.] 
5. Such exchange of information [and/or docu ments] shall not require requested Members to: 
(a) Modify the format of their import or export declarations or their procedures; 
(b)  Call for documents other than tho se submitted with the goods declaration[s]; 
(c)  Initiate inquiries to obtain the information; (d) Modify the period of retention of such information [and/or documents]; (e) Introduce paper documentation where electr onic format has already been introduced; 
[(f) Provide any information for which disclos ure is not permissible under their domestic 
laws and regulations; or 
(g) Provide any information furnished by an y person pursuant to their domestic laws and 
regulations where such person has not given c onsent to the disclosure of the information, 
where there is such a requirement unde r its domestic laws and regulations.] 
[h) Translate the information [and/ or documents].] 
 
6. The request for information [and/or documents] shall be made available [in one of the three 
official languages of the WTO or] in a language  mutually acceptable to the requesting and the 
requested Member. 
7. The requesting Member shall use the informa tion [and/or documents] solely for the purposes 
stated in the request, unless the requested Member agrees otherwi se in writing. [The requesting 
Member shall be subject to any restrictions im posed by the Member providing the information.] 
 8. [Any information [and/or documents] exchange d which are by nature confidential or which 
are provided on a confidential basis shall be treated  as [strictly] confidential by the [requesting 
Member. [Any information [and/or documents] exchanged shall be granted at least the same level of 
                                                      
29 May need fine tune.  TN/TF/W/165/Rev.9 
 Page 27 
 
 
  protection provided under the laws and regulations of the requested  Member] The requesting Member 
shall provide the information only to its custom s administration and] [authorities concerned who] 
shall not disclose it to any [other governmental agency or] third party without the specific permission of the requested Member [, except to the extent re quired in [administrative or] judicial proceedings].] 
 
[Such information [and/or documents ] shall not be used as evidence in a [criminal] [judicial] 
proceeding unless specifically author ized by the requested Member.  [In case the government of a 
requesting Member is ordered to provide such in formation as evidence for a [criminal] [judicial] 
proceeding by the court or intends to disclose it to any third party, the requesting Member shall obtain 
specific written authorization from the  re quested Member in order to do so.]] 
 
[The requested Member [may][sha ll] consider whether the confidentiality of the information 
required will be adequately protected before provi ding such authorization.  The requested Member 
[may][shall] decline to authorize such use of the information if its laws and regulations will be 
breached by this use.]  
9. Each Member shall notify the Committee a cont act point for exchange of information [and/or 
documents].  10. [The request for information [and/or document s] [shall not be made] [shall be made at any 
time but no] later than [one year] [two years] [the  time required by the national legislation of the 
requested Member [for the prescription of any offence and/or infringement subject to investigation]]  
after the importation or exportation of the goods.]  11.  Alt.1 [A Member shall not [make] [request] mo re than [X] [consignments for information] 
[requests for information [and/or documents] from another Member in a calendar year] [except for 
requests that are made in cases of highest relevance
30] [to both the requesting Member and the 
requested Member].  Alt 2.  [A requested Member may postpone or refu se more than [X] requests for information [and/or 
documents] from the same Member in a calendar year .  [Reasons for such a postponement or refusal 
shall, as soon as possible, be communicated to the requesting Member.]] 
 12. A requested Member shall respond in writing, whether paper or electronic means, to a request made pursuant to this Article.  
13. The requesting Member should inform the requ ested Member about the result of the exchange 
of information if there was a request from the latter to so provide.  14. Notwithstanding what is contained in the preceding paragraphs, a requested Member may 
postpone or refuse providing information [and/or doc uments] if the provision of such information 
[and/or documents] would interfere  with an on-going administrative or judicial investigation, 
prosecution or proceeding.  [Reasons for such a post ponement or refusal shall, as soon as possible, be 
communicated to the Member making the request.]  
                                                      
30 "A excepción de que las solicitudes sean de casos de suma relevancia" in the original Spanish. TN/TF/W/165/Rev.9 
Page 28  
 
  15. [In cases where the requested Member is of  the opinion that exchange of information under 
these provisions is prohibited by its laws and regul ations or would infringe  upon its sovereignty, 
security, public policy, or other s ubstantial interest, [or would violate a commercial, industrial or 
professional secret] the request may be refused or h as to be withheld, or may be subject to the 
satisfaction of certain cond itions or requirements.] 
 
16. [If a requesting Member do es not treat information received from another Member in 
accordance with the requirements of this Agreemen t, the requested Member may refuse any further 
requests for assistance from the requesting Memb er pursuant to this [Agreement] [Article].] 
 
17. [In the event of any breach of the conditions of use or disclosure of information exchanged 
under this Article, the requesting Member that r eceived the information shall promptly communicate 
the details of such unauthorized use or disclos ure to the requested Member that provided the 
information, and;  
(a) take the necessary measures to remedy, to the extent possible, the breach, 
(b) take all necessary measures, to the extent possible, to prevent any future unauthorised 
use  or disclosure of information exchanged under this Article, and; 
(c) [notify] the requested Member of  the above [mentioned] measures.] 
 
18. [If the requesting Member woul d be unable to comply with a similar request in case such a 
request was made by the requested Member, it shall st ate that fact in its request.  Execution of such a 
request shall be at the discretion of the requested Member.]  19. [A Member has a right not to c ooperate with a non-cooperative Member.] 
 
20. Nothing in this proposal shall be construe d to prevent a Member from entering into or 
maintaining a bilateral or regiona l arrangement regarding sharing of customs information. [In the case 
of an inconsistency between a provision of such an  agreement and this Article, that agreement shall 
prevail to the extent of the inconsistency].  
ARTICLE 13:  INSTITUTIONAL ARRANGEMENTS 
 
1.1 A Committee on Trade Facilitation is hereby established. 
 1.2 The Committee shall be open for participation by all Members.  The Committee shall elect its 
own Chairman. 
 
1.3 The Committee shall meet as needed and envisaged by the relevant provisions of the 
Agreement, but no less than once a year, for the purpose of affording Members the opportunity to 
consult on any matters related to the operation of th is Agreement or the furtherance of its objectives. 
 1.4 The Committee shall carry out such respons ibilities as assigned to it under this Agreement or 
by the Members. 
 1.5 The Committee may set up such subsidiary bo dies as may be required.  All such bodies shall 
report to the Committee.  
1.6 The Committee shall maintain close contact with  other international organizations in the field 
of trade facilitation with the objective of securing th e best available advice for the administration of 
this agreement and in order to ensure that unnecessary duplication of effort is avoided.   TN/TF/W/165/Rev.9 
 Page 29 
 
 
  Representatives of such organizations may be in vited to meetings of the Committee and the 
Committee may, through appropriate channels, invite the relevant international organizations or their 
subsidiary bodies to examine specific matters rela ted to the administration of this agreement. 
 1.7 The Committee shall review the operation and implementation of this Agreement [X] years 
[from the entry into force of this agreement]. [D uring this period of review of the operation and 
implementation of [X] years, Members shall not resort to the provisions of the Dispute Settlement Understanding and only raise before the Committee  all questions and queries relating to issues 
relating to compliance with the obligations under th e agreement, including issues relating to technical 
assistance and capacity building, and all efforts should be undertaken to ensure  the use of good offices 
under the Committee's auspices during this period.] 
[1.8 The Committee shall have its own rules of procedures.] 
ARTICLE 14:  NATIONAL COMMITTEE ON TRADE FACILITATION 
 
1.1 In order to facilitate the process of domestic coordination of trade facilitation needs, priorities 
and implementation [of the Agreement on Trade Fac ilitation], Members shall [establish] [and] [or] 
[maintain] a national committee [on trade facilitatio n] [or a similar] mechanism on trade facilitation 
[or designate an existing mechanism/body/Commit tee] [with the objective of assisting in the 
implementation of the Agreement on Trade Facilitation]. 
ARTICLE 15:  PREAMBLE/CROSS-CUTTING MATTERS 
[1.1 [Small [and vulnerable] [economies]] devel oping [and least developed] countries which are 
Members of a customs union or a regional economic  arrangement may adopt regional approaches to 
assist in the implementation of their obligations under the Trade Facilitation Agreement including 
through the establishment and use of regional bodies.] 
[1.2 Recognizing that a Member may have to a ddress cases where it has reason to doubt the truth 
or accuracy of information provided by traders in support of the declared value of imported goods; 
1.3 Recognizing the importance of protecting commercially confidential information in 
safeguarding the commercial interests of traders
31;] 
Cross-Cutting Issues 
(a) Relationship to other WTO Agreements 
(b) Institutional Provisions and Dispute Settlement 
(c) Final Provisions 
(d) Implementation Schedules 
[Exceptions 
 
The provisions of Articles XX and XXI of GATT 1994 apply to the provisions of this Agreement. ] 
 
                                                      
31 This language stems from a proposal on customs cooperation that was originally tabled by Canada. TN/TF/W/165/Rev.9 
Page 30  
 
  [Dispute Settlement 
 
The provisions of Articles XXII and XXIII of GATT  1994 as elaborated and applied by the Dispute 
Settlement Understanding shall a pply to consultations and the se ttlement of disputes under this 
Agreement, except as otherwise specifica lly provided for in this Agreement. ] 
 SECTION II 
SPECIAL AND DIFFERENTIAL TREATMENT PROVISIONS FOR DEVELOPING 
COUNTRY MEMBERS AND LEAST DEVELOPED COUNTRY MEMBERS 
1. [General provisions and basic principles] 
1.1 The provisions
32 contained in [Section I][Articles X-Y] of this Agreement shall be 
implemented by developing and least developed country Members in accordance with this section 
[which fully takes into account the principle of sp ecial and differential treatment] [in accordance with 
the modalities agreed in Annex D of the July  2004 Framework Agreement and the Hong Kong 
Ministerial Declaration.] 
 
1.2  [Members recognize that the principle of sp ecial and differential treatment for developing and 
least developed country Members should extend be yond the granting of traditional transition periods 
for implementing commitments.  In particular, the extent and the timing of entering into commitments 
shall be related to the implementation capacities of developing and least deve loped country Members, 
who would not be obliged to undertake investme nts in infrastructure projects beyond their means. 
 
1.3  Least developed country Members will only be required to undertake  commitments to the 
extent consistent with their indi vidual development, financial and trade needs or their administrative 
and institutional capabilities.]  
1.4 [Developed country Members shall ensure to  provide support and assistance to developing 
and least developed country Members in a comprehe nsive manner [and on a long term and sustainable 
basis, backed by secure funding], in order to allow implementation. Members agree that in cases 
where the required support and assistance is not forthcoming from developed country Members and 
other donors, and where a developing or least de veloped country Member continues to lack the 
necessary capacity, implementation will not be required.] 
 
1.5   [While every effort shall be made to ensure the necessary support and assistance, it is 
understood that the commitments by developed co untry Members to provide such support are not 
open ended.]  
1.6 Developing Country and Le ast Developed Country Member s shall determine, on an 
individual basis, the provisions to be  included under Categories A, B and C.
33  34 
 
[2. Definitions of Categories of Commitments 
2.1 Category A commitments are provisions that a Developing Country Member or a Least 
Developed Country Member has designated for im plementation upon entry into force of this 
Agreement, as provided in Article [X], [including a ll provisions that a developing country and a least 
developed country Member alread y implements [autonomously]]. 
                                                      
32 The term “provision” means provision or a sub-part of a provision. 
33 Categories A, B and C are described in Article 2. 
34 It is yet to be determined where this paragraph will feature in the text.  TN/TF/W/165/Rev.9 
 Page 31 
 
 
  2.2 Category B commitments are provisions that a Developing Country Member or a Least 
Developed Country Member has designated for implem entation on a date after a transitional period of 
time following the entry into force of this Agreement, as provided in Article [Y].  2.3 Category C commitments are provisions that a Developing Country Member or a Least 
Developed Country Member has designated for implem entation on a date after a transitional period of 
time following the entry into force of this Ag reement and [as requiring][upon the acquisition of 
implementation capacity through the provision of] te chnical [and/or financial] assistance and support 
for capacity building, as provided for in Article [Z].]  3.  [Notification of Provisions under Category A] 
3.1 Alt.1 [Developing country Members shall notify the Secretariat the provisions under Category A 
at the time of the signature of the Agreement or, at the latest, by the time of entry into force of this 
Agreement.] 
Alt. 2  [Upon entry into force of this Agreemen t, each developing country Member [and each least 
developed country Member] shall implement the provi sions it has designated in Schedule A. Each 
Member's Schedule A is hereby made an  integral part of this Agreement.] 
[3.2 Notwithstanding paragraph 2.1 a least developed country Member shall notify the Committee 
the provisions under Category A at entry into force of  this Agreement or, at the latest, by [X] time 
after the entry into force of this Agreement.] 
 
[4.  [Notification and Implementation of Provisions under [Schedule B/C][Categories B and 
C]] 
[4.1 With respect to those provisions that a Developing Country Member has not designated [in 
Schedule A][under Category A], the Member may delay implementation of such provisions in 
accordance with the process set forth in this paragraph. 
(a)  
Alt 1  No later than [90][180][365] days after entry into force of this Agreement, each developing country 
Member shall notify to the Committee the provisi onal dates for implementation of each of the  
provisions [under Categories B and C] [it did not designate in its Schedule A]. 
Alt 2  
No later than [90][180][365] days after entry into force of this Agreement, each developing country 
Member shall notify to the Committee the provisi onal dates for implementation of each of the  
provisions under Category B.  
No later than [90][180][365] days after entry into force of this Agreement, each developing country 
Member shall notify to the Comm ittee the provisions under Category C, including a listing of the 
provisions in terms of priorities for technical [and financial] assistance and capacity building. TN/TF/W/165/Rev.9 
Page 32  
 
  (b) 
Alt 1 No later than [x][300] days after entry into for ce of the Agreement, each developing country Member 
shall notify to the Committee [in final Schedule B/C] the definitive date for implementation of each of 
the provisions under Category B. 
No later than [x +y][300] days after entry into force of the Agreement, each developing country 
Member shall notify to the Committee [in final Schedule B/C] the definitive date for implementation of each of the provisions under Category C. 
Alt 2  No later than [x][300] days after entry into for ce of the Agreement, each developing country Member 
shall notify to the Committee [in final Schedule B/C] the definitive date for implementation of each of 
the provisions [under Categories B and C] [ it did not designate in its Schedule A].  
Alt 3  No later than [x][300] days after entry into for ce of the Agreement, each developing country Member 
shall notify to the Committee [in final Schedule B/C] the definitive date for implementation of each of 
the provisions under Category B. 
Each developing country Member shall notify to th e Committee the definitive date of implementation 
of each of the provisions under Category C after an agreement has been reached  with a donor to assist 
on the implementation of the provision concerned.] 
[4.2  With respect to those provisions that a Least Developed Country Member has not designated 
under Category A, the Member may delay implementa tion of such provisions in accordance with the 
process set forth in this paragraph.  
No later than 365 days after the entry into for ce of this agreement, a Least Developed Country 
Member shall notify the Committee the provision s under Categories B and C, taking into account 
maximum flexibilities for Least Developed Members,  and, particularly, the possibility to shift 
commitments from one category to another. 
 
No later than [365 + x] days after the entry into force of this agreement a Least Developed Country 
Member shall notify the Committee the date of implementation of each of the provisions under 
Category B.   Each least developed country Member shall notify to the Committee the date of implementation of 
each of the provisions under Category C after an agreem ent has been reached with a donor to assist on 
the implementation of the provision concerned.] 
[4.3 Members experiencing difficulties in s ubmitting provisional and definitive dates for 
implementation within the deadlines set forth in para graphs 4.1 and 4.2 because of the lack of a donor 
should notify the Committee of those difficulties as ea rly as possible prior to the expiration of those 
deadlines.  Members agree to coope rate to assist in addressing such difficulties, taking into account 
the particular circumstances and special problem s facing the Member concerned.  The Committee 
[may][shall] take appropriate action to address the difficulties, including, where necessary, extending 
the deadlines for the Member concerned.]   TN/TF/W/165/Rev.9 
 Page 33 
 
 
  [4.4 If a Member does not notify a time period for a provision in final Schedule B/C, the Member 
shall implement that provision within [x][365] days  after entry into force of this Agreement.] 
[4.5  Any implementation of provisions notif ied under Category C by developing and least 
developed country Members is c onditional on the provision of adequa te and effective technical [and 
financial] assistance and capacity building measure s by developed-country Members and/or other 
donors [with a view to] [as well as] the acquisition of implementation capacity by developing and 
least developed country Members.] [4.6 [365][x] days after entry into force of this  Agreement, and then 60 days after an extended 
deadline established [above], the Committee shall meet  to ratify each Member's final Schedule B/C. 
Upon ratification, each Member's Schedule B/C will become an integral part of this Agreement.] ] 
[4bis: Notification of Implementation Plans for Category C] 
[4.1 Upon the final notification of provisions under Category C or no later than [90][120][180] 
days thereafter, each developing country Member  shall notify to the Committee the implementation 
plan for provisions under Category C [after an agr eement with a donor has been reached to assist in 
the implementation of the provisions concerned.]] 
[4.2 Least developed country Members shall notify the Committee the implementation plan for 
provisions notified under Category C after they ha ve received adequate and effective technical 
assistance [and financial support][ and/or in respect  of which they have acquired the capacity to 
implement.]]  [4.3 
Alt 1.  
 [The implementation plan shall include:  [(a)  the technical [and financial] assistance and support for capacity building required for the 
implementation [the acquisition of implementation capacity] in respect of each provision]; 
(b) [the provisional date for implementation of each of the provisions] ;   
(c) The national authority responsible for implementation; 
(d) Donor, if any.] 
Alt 2. 
[Notifications submitted in draft and final Schedule B/C may also include such further information as 
the notifying Member deems appropriate. Members are encouraged to provide information on the 
domestic agency/entity responsible for implementation and, for those provisions for which a Member 
considers that technical assistance and capacity build ing is required, the donor agency with which the 
Member has an agreemen t to provide assistance. 
[4.4 For the provisions that at the time of the s ubmission of the implementation plan as referred to 
in the paragraph above did not include the donor, Me mbers shall update the implementation plan with 
information regarding the donor committed to assist in the implementation of a provision and the definitive period for implementation.]  TN/TF/W/165/Rev.9 
Page 34  
 
  5.  [Notification of Provisions under Category C]  
5.1  
Alt 1. [Developing country Members shall notify the Co mmittee the provisions under Category C no later 
than [90][180][365] days after the entry into fo rce of this Agreement including a listing of the 
provisions under Category C in terms of priorities fo r technical [and financial] assistance and capacity 
building.]  Alt.2: {Already addressed in 4.1.  Alt.2 version of 4.1 reproduced here for ease of reference.} 
[No later than [90][365] days after entry into force of this Agreement, each developing country 
Member [or least developed country Member] sha ll notify to the Committee in Schedule B/C the 
provisional dates for implementation of all provisions that the Member  did not designate in its 
Schedule A].  
[No later than [x][300] days after  entry into force of the Agreement, each developing country 
Member [or least developed country Member] shall notify to the Committee in final Schedule B/C the definitive period for implementation of all provisions that the Member did not designate in its Schedule A]. 
{See also 4.2} 5.2 [Least Developed Country Members sh all notify the Committee the provisions under 
Category C no later than 365 days after th e entry into force of this Agreement.] 
 5.3  [Any implementation of provisions notif ied under Category C by developing and least 
developed country Members is c onditional on the provision of adequa te and effective technical [and 
financial] assistance and capacity building measu res by developed-country Members and other donors 
[with a view to] [as well as] the acquisition of implementation capacity by developing and least 
developed country Members.]  
[5bis  Notification of Implementation Pl ans for Provisions Notified under Category C] 
[5.1  [No later than [90][120][180] days after th e notification of Category C provisions referred to 
in paragraph 5.2, Developing Country Members shall notify to the Committee the implementation 
plan for provisions under Category C [after an agr eement with a donor has been reached to assist in 
the implementation of the provision concerned.]    5.2  The implementation shall include, inter alia : 
 
[(a)  the technical [and financial] assistance and support for capacity building required for 
the implementation [the acquisition of implementation capacity] in respect of each provision;] 
(b) [the [provisional] period of implementation for each provision] [in cases where the 
assistance by a donor has not yet been agreed  for some provisions the implementation 
plan shall include, as a minimum, the provisional period for implementation;] 
(c) The national authority responsible for implementation; 
(d) Donor, if any.  TN/TF/W/165/Rev.9 
 Page 35 
 
 
  5.3  [For the provisions that at the time of the s ubmission of the implementation plan as referred to 
in the paragraph above did not include the donor, Me mbers shall update the implementation plan with 
information regarding the donor committed to assist in the implementation of a provision and the definitive period for implementation.]  
5.4 Least developed country Members shall no tify the Committee the implementation plan for 
provisions notified under Category C after they ha ve received adequate and effective technical 
assistance [and financial support][and/or in respect of which they have acquired the capacity to 
implement.]  6.  [Use of the Early Warning Mechanism][Extension for the Implementation Period of Provisions under Categories B and C] 
6.1 a)  A developing country Member or least deve loped country Member that considers itself to be 
experiencing difficulty in implementing a provision by  the date set forth in [its Schedule B/C]  
[Category B and C] may, no later than [X] days befo re the date [notified under B and C] [scheduled], 
[request an extension and] notify the Committee that  it considers that it will be unable to implement 
the provision by the applicable date.  b)  The notification to the Committee shall i ndicate the new date by which the developing 
country or least developed country Member expects to  be able to implement the provision concerned.  
The notification shall also indicate the reasons fo r the expected delay in implementation.  Such 
reasons may include the need for assistance where not earlier anticipated.  
 [6.2 Alt.1 Where the additional time required for implementation does not exceed [365] days, the developing country or least devel oped country Member is entitled to such additional time without any 
further action by the Committee. If the additiona l time required for implementation exceeds [365] 
days, the developing country or least developed c ountry Member shall request the Committee to grant 
an extension.]   Alt.2   [The additional time should not exceed the time initia lly notified for the relevant provision set forth 
[under paragraph X] [in the List.]] 
 
6.3 Where a developing country or least develope d country Member considers that it requires an 
extension [of the implementation period][of the time  required to implement a provision notified under 
Category B and [or] Category C] for a second,  [or any subsequent time,] the developing  country or 
least developed country Member shall submit a request for an extension and a corresponding 
notification containing the information described in 6.1 [prior to][no later than [x] days before] the 
expiration of the implementation period, as pr eviously extended pursuant to [paragraph 
2][paragraph 4].  6.4 The Committee shall give sympathetic consideration to requests for extension [and may decide to grant an extension] taking into account the specific circumstances of the Member submitting 
the request. These circumstances may include diffi culties and delays in obtaining assistance. 
 
[6bis.  Shifting from Category B to C, or from C to B 
[6.1  Developing Country Members and least de veloped country Members who have notified 
provisions under Category B and C may shift commitments from one Category to another. 
 TN/TF/W/165/Rev.9 
Page 36  
 
  6.2 A developing country member or least devel oped country member may invoke the application 
of the [Early Warning Mechanism] [provisions of Article 6] to shift a provision from Category B to C 
or vice versa through the submission of a notification to the Committee. ] 
 [Alt. to both 6.1 and 6.2: Under exceptional circ umstances, Developing Country Members and Least 
Developed Country Members who ha ve notified or re-notified to the Committee the provisions under 
Category B and C may shift commitments from one cat egory to another through the submission of a 
notification to the Committee.]  6.3 [Where a Member proposes to move a provision from Category B to Category C [and requires 
additional time], a request shall be made to the Committee. The request shall contain information on 
the technical assistance capacity building and fina ncial needs required as well as the implementation 
plan.  [Where a Member proposes to move a provision fro m one Category to another and does not require 
additional time, the Member shall subm it a notification to the Committee.]] 
 
7. Grace Period for the Application of the Understanding on Rules and Procedures 
Governing the Settlement of Disputes 
7.1  For a period of [2] years after entry into fo rce of this Agreement, the provisions of Articles 
XXII and XXIII of GATT 1994 as elaborated and applied by the Understanding on Rules and 
Procedures Governing the Settlement of Disputes sha ll not [be applied] [apply to the settlement of 
disputes] against a Developing Country [or l east developed country] Member concerning any 
provision under Category A of that Member.  [7.2  For a period of [2] years after implementa tion of a provision under Category B and C by the 
developing country [or least developed country] Member, the provisions of Articles XXII and XXIII 
of GATT 1994 as elaborated and applied by the U nderstanding on Rules and Procedures Governing 
the Settlement of Disputes shall not [be applied] [apply to the settlement of disputes] against that 
Developing Country [or least developed country] Member concerning those provisions.] 
 [7.3  Each Member shall nevertheless provide ade quate opportunity for consultation with respect to 
any issue relating to the implementation of this Agreement.]
35 
 [7.4  The Committee shall encourage and facilitate  ad hoc consultations or negotiations among 
Members on specific issues relating to trade facilitation, with a view to reaching a mutually satisfactory solution promptly.]
36 
 
[ 7.5  Nothing in this Agreement shall affect the right of Members to take action under Articles 
XXIII of GATT 1994 and the Understanding on Rules and Procedures Governing the Settlement of 
Disputes against another Member for provisions co ntained in other WTO-Agreements, including for 
GATT Articles V, VIII and X. ]37 
 
[7.6  For a period of [Y] years after entry into fo rce of this Agreement, the provisions of Articles 
XXII and XXIII of GATT 1994 as elaborated and applied by the Understanding on Rules and 
Procedures Governing the Settlement of Disputes sha ll not [be applied] [apply to the settlement of 
disputes] against a Least Developed Country Memb er concerning any provision under Category A of 
that Member. ] 
                                                      
35 This paragraph could be moved to another location in the Agreement. 
36 This paragraph could be moved to another location in the Agreement. 
37 This paragraph could be moved to another location in the Agreement.  TN/TF/W/165/Rev.9 
 Page 37 
 
 
  [7.7  For a period of [Y] years after implementa tion of a provision under Category B and C by a 
Least Developed Country Member, the provisi ons of Articles XXII and XXIII of GATT 1994 as 
elaborated and applied by the U nderstanding on Rules and Proce dures Governing the Settlement of 
Disputes shall not [be applied] [apply to the settle ment of disputes] against that Least Developed 
Country Member concerning those provisions. ] 
 
[7.8  [Notwithstanding the grace period for the Application of the Understanding on Rules and 
Procedures Governing the Settlement of Disputes] Be fore making a request for consultations pursuant 
to Articles XXII or XXIII, and at all stages of dis pute settlement procedures with regard to a measure 
of a least developed country Member, a Member sha ll give particular consideration to the special 
situation of least developed country Members.  In th is regard,  Members shall exercise due restraint in 
raising matters under the Understanding on Rul es and Procedures Governing the Settlement of 
Disputes involving least developed country Members. ] 
[8. [Information on] Implementation of Provisions listed under Categories B and C 
Alt.1 
[A Member's commitment under category B and C sha ll be binding from the expiry of the time period 
notified for implementation, including any extended time period under the early warning mechanism.] 
 
Alt.2 
[Upon the end of the implementation period of a provision under Categories B and C, a developing 
country Member or a least developed country Memb er shall notify the Committee that the provisions 
have been implemented.] ] 
 
9. Provision of Technical Assistance [, fi nancial assistance] and Capacity Building 
[9.1  The provision of technical assistance [,  financial assistance] and capacity building by 
developed country Members and relevant international organi zations and other agencies of 
cooperation, including the IMF, OECD, UNCTAD, WCO and the World Bank, is a precondition for 
the acquisition of implementation capacity by de veloping country and least developed country 
Members in respect of provisions requiring assistance.]  [9.2 In cases where technical assistance and capacity  building is not provided or lacks the requisite 
effectiveness, developing country and least deve loped country Members are not bound to implement 
the provisions notified under Category C.]
38 
 9.3 [Developed country Members and developing country Members in a position to do so] [Members] agree to facilitate the provision of techni cal assistance [, financial assistance] and capacity 
building to developing country and least developed country Members, on mutually agreed terms and 
either bilaterally or through the appropriate in ternational organizations. The objective of such 
assistance is to assist developing country and least  developed country Members to comply with the 
Agreement's commitments.  9.4 In line with the Paris Declaration on Aid E ffectiveness and the Accra Agenda for Action, 
Members shall endeavour to apply the following principles for providing technical assistance and 
capacity building with regard to the implementation of this Agreement: 
 
(a) Take account of the overall developmenta l framework of recipient countries and 
regions and, where relevant and appropri ate, ongoing reform and technical assistance 
programs; 
                                                      
38 Paragraphs 9.2 and 5.3 might address the same issue.  TN/TF/W/165/Rev.9 
Page 38  
 
  (b) Include, where relevant and appropriate , activities to address regional and sub-
regional challenges and promote regi onal and sub-regional integration; 
(c) Ensure that ongoing trade facilitation reform activities of the private sector are 
factored into assistance activities; 
(d) Promote coordination between and among Me mbers and other relevant institutions, 
including regional economic communities, to  ensure maximum effectiveness of and 
results from this assistance.  To this end: 
(i) Coordination, primarily in the country or region where the assistance is to be 
provided, between partner Members and donors, and among bilateral and 
multilateral donors, should aim to avoid overlap and duplication in assistance 
programs, and inconsistencies in reform  activities through close coordination of 
technical assistance and capac ity building interventions; 
(ii) For least developed country Members, the Enhanced Integrated Framework 
should be a part of this coordination process; and 
(iii) Members should also promote internal coordination between their trade and 
development officials, both in capitals and Geneva, in the implementation of 
the Agreement and technical assistance. 
(e) Encourage use of existing in-country and regional coordination structures such as 
round tables and consultative groups to c oordinate and monitor implementation 
activities; and 
(f) Encourage developing countries to provide capacity building to other developing and 
least developed countries and consider supporting such activities, where possible. 
9.5  [The Committee shall provide for a specific agenda item to discuss technical assistance and 
capacity building including inter alia :] [A Technical Assistance Unit linked to the Committee shall, 
inter alia,  provide a framework for:] 
[(a)  receiving requests from developing and least developed country Members;] 
(b)  Discussion on any problems regarding im plementation of provisions or subsidies-
parts of provisions; 
(c)  Review of progress in the provision of technical assistance and capacity building 
including any developing or least devel oped country members not receiving adequate 
technical assistance and capacity building; 
(d)  Sharing experiences and information on ongoing assistance and implementation 
programs, including challenges and successes. 
 
10. Information on Assistance to be submitted to the Committee 
10.1  [Developed-country Members] [A Memb er] [assisting developing country and least 
developed country Members with implementation of this Agreemen t] shall submit to the Committee 
an annual report on the technical and financial assistance and capacity building measures provided to 
these developing country and least developed country Members. The report shall include a brief 
description of the assistance, status and amount committed/disbursed.
39 
                                                      
39 In the case of OECD Members the report can be  based on relevant information from the OECD 
Creditor Reporting System.  TN/TF/W/165/Rev.9 
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  [Developing country Members [in a position to do so ] should submit to the Committee information on  
the technical and financial assistance and capacity building measures provided to other developing 
country and least developed country Members to help support implementation of this Agreement.] 
10.2  [Developed country] Members assisting deve loping country and least developed country 
Members shall submit to the Committee: 
(a)  Contact points of their agencies respons ible for providing technical and financial 
assistance and support for capacity building related to the implementation of this Agreement, including where practicable, in formation on such contact points within 
the country or region where the assistance is to be provided; 
(b) Information on the process and mechanisms for requesting assistance. 
[Developing country Members in a position to prov ide assistance shall submit the information above.] 
10.3  Developing country and least developed c ountry Members intending to avail themselves of 
trade facilitation-related assistance shall submit to the Committee information on contact point(s) of 
the office(s) responsible for coordinating and prioritizing such assistance.  
10.4  Members may provide the information in paragraphs 10. 2 and 10.3 through internet 
references and shall update the submitted informatio n as necessary.  The Secretariat shall make all 
such information publicly available.  10.5  The Committee shall invite relevant intern ational and regional orga nizations (such as the 
IMF, OECD, UNCTAD, WCO, UN Regional Commiss ions, the World Bank or their subsidiary 
bodies, and regional development ba nks) and other agencies of coope ration to provide information 
referred to in paragra phs 10.1, 10.2 and 10.4. 
 
Annex [1]: Format for Schedule B/C 
 
 
Provision/Sub-part of Provision  
Time Period  
Assistance Required and Other 
Information 
   
  
__________